But David took (Numbers 3:40, nâsâ’mispar) not the number of them. — This and the next verse contain concluding remarks on the two lists communicated in 1 Chronicles 27:1-22. The heading of the chapter professes that the “sons of Israel, according to their number,” is the subject in hand. This appended note limits that statement to those who were above “twenty years old,” that is, to those who were of the military age. The reference is undoubtedly to the census, of which 1 Chronicles 21 gave the account; and it is evident that one of the main objects of that census was the military and political organisation here so scantily and obscurely described.
Because the Lord had said he would increase Israel like to the stars of the heavens. — The reason why David restricted the census to those who were capable of bearing arms (see Genesis 15:5; Genesis 22:17). The idea implied seems to be that to attempt to number Israel would be to evince a distrust of Jehovah’s faithfulness; and, perhaps, that such an attempt could not possibly succeed.